,i #aacth ,,congress #b;d ,session ,h4 ,r4 #dice ,,in ,,the ,,house ,,of ,,representatives ,june #bc1 #bjad ,ms4 ,jenkins 7for herself1 ,mr4 ,kelly of ,pennsylvania1 and ,mr4 ,nunes7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to make improvements to the child tax credit4 #a4 ,short title ,this ,act may be cited as the ,child ,tax ,credit ,improvement ,act of #bjad4 #b4 ,improvements to child tax credit 7a7 ,elimination of marriage penalty ,section #bd7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking means-- and all that follows and inserting means #ge1jjj 7twice such amount in the case of a joint return744 7b7 ,inflation adjustment of credit amount and phaseout thresholds ,section #bd of such ,code is amended by adding at the end the following new subsection3 7g7 ,inflation adjustment 7#a7 ,in general ,in the case of any taxable year beginning in a calendar year after #bjad1 the #a1jjj amount in subsection 7a7 and the #ge1jjj amount in subsection 7b77#b7 shall each be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined by substituting calendar year #bjac for calendar year #aiib in subparagraph 7,b7 thereof4 7#b7 ,rounding ,any increase determined under paragraph 7#a7 shall be rounded-- 7,a7 in the case of the #a1jjj amount in subsection 7a71 to the nearest multiple of #ej1 and 7,b7 in the case of the #ge1jjj amount in subsection 7b77#b71 to the nearest multiple of #a1jjj4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4